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1. Public Finance Concepts for Planners

   Documentos de Trabalho
   Dezembro 2006
   Randall Crane

   What should planners be taught about public finance? This paper has three primary goals: First, to revisit the proper facilitating roles of public planning in the private economy; second, to...

2. Land Value Taxation for Local Government Finance in the Russian Federation

   A Case Study of Saratov Oblast
   Documentos de Trabalho
   Março 2006
   John L. Mikesell, C. Kurt Zorn, Valentina Guerasimova, Svetlana Vladimirova, and Olha Krupa

   As the Russian Federation restructures its local government finances to provide greater local fiscal autonomy, it is changing the way it taxes land. Instead of using normative measures such as area...

3. Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes

   Documentos de Trabalho
   Abril 2006
   Richard Almy

   The aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...

4. The Tiebout Model at Fifty

   Essays in Public Economics in Honor of Wallace Oates
   Livros
   Junho 2006
   Edited by William A. Fischel

   The Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...

5. Who Pays the Property Tax?

   Revista Land Lines
   Abril 2006
   George Zodrow

   A critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its...